# The Value Added Tax (Tour Operators) Order 1987, Introduction: Introductory text

Extent: E+W+S+N.I.

VALUE ADDED TAX
Made 14th October 1987
Laid before the House of Commons 21st October 1987
Coming into force 1st April 1988
The Treasury, in exercise of the powers conferred on them by sections 3(3), 6(6), 16(4), 37A(1) and (2) and 48(6) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:

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Source: https://www.legislation.gov.uk/uksi/1987/1806/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-tour-operators-order-1987/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.